November 2018

The Qualified Opportunity Fund (QOF) is a new type of investment which originated from the Tax Cuts and Job Act of 2017 (TCJA). It created new “Zones” or designations of economically distressed communities,…

The Tax Cuts and Jobs Act, passed in December 2017, created a new deduction under §199A. This deduction allows for all non-corporate taxpayers (i.e. individuals, trusts, and estates) to deduct: A maximum of…

As a result of the Tax Cuts and Jobs Acts of 2017 (TCJA), there are some changes to insurance and reinsurance tax ramifications, specifically as it relates to foreign corporations and ownership. Reinsurance…